Revision of the EU Combined Nomenclature


Revision of the EU Combined Nomenclature

The 2022 update of the Combined Nomenclature has been released

The 2022 version of the Combined Nomenclature – the commodity classification system applied in the European Union – has been released. Aside from the minor revisions occurring annually, this edition also incorporates the revision of the global system of commodity classification. Please continue reading our update to learn more about the changes that will apply as of 1 January 2022 and their potential business impact.


On 12 October 2021, the European Commission adopted Implementing Regulation (EU) 2021/1832 amending the Combined Nomenclature (CN). The CN is a basis for the classification of goods for the purposes of trade statistics. This classification additionally triggers the applicable duty rates of products when brought into free circulation of the EU. It determines whether other compliance requirements or measures apply - for instance when goods are placed under special customs procedures, and is used for determining whether excise goods are subject to excise duties and energy tax. The CN is lastly used for Intrastat compliance purposes.

The CN is based on the global commodity classification system known as the Harmonized Commodity Description and Coding System, which is maintained by the World Customs Organization (WCO). The WCO reviews this system every five to six years, in light of technological developments and changes in trade patterns. The latest review of the WCO was finalized in 2020. The outcomes of that review are now incorporated into this update of the CN. It will enter into force on 1 January 2022.

Major updates in the 2022 version of the Combined Nomenclature

The update of the CN 2022 consists of no less than 592 new or changed tariff (sub)headings and affects the scope of 173 existing tariff (sub) headings. These changes not only implement the outcome of the review of the HS, but also aim to modernize the CN, implement further reductions of the duty rates on certain products falling within the scope of the Information Technology Agreement (ITA II) and amend the lists of pharmaceutical substances.

The novelties of the CN 2022 include:

  • CO2” is introduced as a new supplementary unit in order to monitor the impact of the trade in fluorinated greenhouse gases on climate in the context of the effort of limiting global climate change;
  • new subheading 2404 11 00 for novel tobacco and nicotine based products intended for inhalation without combustion (see also below);
  • new subheading 8517 13 00 for smartphones;
  • new tariff heading 8524 for flat panel display modules;
  • new subheading 8543 40 00 for electronic cigarettes and similar personal electric vaporizing devices;
  • new tariff heading 8549 for e-waste, such as batteries, accumulators, electrical and electronic assemblies;
  • new tariff heading 8806 for unmanned aircraft, commonly referred to as “drones”.

Impact on business

Businesses are advised to take into account that, as of 1 January 2022, new CN codes may need to be used for customs and other trade and regulatory purposes. This may also necessitate an update of their records and IT systems (for instance ERP, SAP) and/or update instructions to customs brokers or other logistical service providers.

Furthermore, the changes in the CN can affect the validity of Binding Tariff Informations (BTIs) issued for products of which the classification falls within the scope of the changed tariff (sub)headings. In addition, businesses are well advised and, in some cases, may even be required to have licenses or authorisations updated with the new classification if these licenses or authorisations refer to products of which the classification is affected by this update of the CN.

How we can help

Deloitte’s Global Trade Advisory specialists are part of a global network of professionals who provide specialised assistance in global trade and customs matters. If you have questions about the updated CN and its impact on your business, do not hesitate to contact us.

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